Superannuation (Self Managed Superannuation Funds) Taxation Act 1987

PART IIIAA - COLLECTION OF SUPERANNUATION (SELF MANAGED SUPERANNUATION FUNDS) SUPERVISORY LEVY  

SECTION 15DB   WHEN LEVY DUE FOR PAYMENT  

15DB(1)  
Levy payable for a year of income in respect of a superannuation entity is due and payable on the day specified in the regulations for the purposes of this subsection.

15DB(1A)  
Without limiting subsection (1), the regulations may provide that levy is due and payable on a day specified in a written notice given to a trustee of the superannuation entity by the Commissioner of Taxation.

15DB(2)  
The specified day must not be earlier than 21 days after the day on which the notice is given.




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